2015 ORS § 311.678¹
Annual notice to taxpayer claiming deferral in current tax year
(1) On or before December 15 of each year, the Department of Revenue shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice shall:
(a) Inform the taxpayer that the property taxes have or have not been deferred in the current year.
(b) Show the total amount of deferred taxes remaining unpaid since initial application for deferral and the interest accruing therein to November 15 of the current year.
(c) Inform the taxpayer that voluntary payment of the deferred taxes may be made at any time to the Department of Revenue.
(d) Contain any other information that the department considers necessary to facilitate administration of the homestead deferral program.
(2) The department shall give the notice required under subsection (1) of this section by an unsealed postcard or other form of mail sent to the residence address of the taxpayer as shown in the claim for deferral or as otherwise determined by the department to be the correct address of the taxpayer. [1963 c.569 §12; 1971 c.572 §3; 1977 c.160 §7; 1983 c.550 §10; 1989 c.948 §13; 1997 c.170 §25; 2015 c.348 §12]